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A company provides boiler management services to supply heating and hot water using natural gas. The DGT has ruled that heating services do not qualify for the reduced 5% rate; however, if the operation is invoiced as a delivery of natural gas, the reduced rate would apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a las prestaciones energéticas consultadas.
El servicio de calefacción debe tributar al tipo general del 21%, ya que los reales decretos-leyes de reducción temporal solo contemplan el tipo del 5% para la entrega de gas natural y no para el servicio de calefacción. No obstante, si la sociedad realiza una entrega de bienes de gas natural en nombre propio a los usuarios finales, dicha entrega sí estaría sujeta al tipo reducido del 5%. En caso de suministrar calefacción y agua caliente como una prestación única, el agua caliente se considera accesoria de la calefacción y sigue su misma tributación.
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